1970 (12) TMI 80

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....These writ petitions are directed against the five assessment orders dated 31st March, 1970, made by the respondent under the Central Sales Tax Act, 1956, hereinafter called the Act, assessing the petitioners to tax for the year ended on 31st March, 1965. The petitioners are dealers in hides and skins. Their turnover in inter-State sales was not liable to tax under the Central Sales Tax Act, 1956,....

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....e amounts collected by the petitioners by way of tax have been demanded notwithstanding the fact that the tax assessed on the respective turnovers of the petitioners is less. The petitioners have challenged the assessment orders on the following two grounds: firstly, that the respondent has no jurisdiction to demand any amount in excess of the tax assessed; secondly, that under the Act before i....

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....ty can only demand the tax that is actually assessed on the turnover of the assessee. Therefore it is clear that the assessment orders and the demand notices for recovery of amounts in excess of the tax assessed are clearly illegal and without jurisdiction. The second ground that the petitioners are entitled to exemption under section 10 of the Amendment Act is a ground which the assessees can urg....